TJ Tax Code (official English translation)

The report states it is an unofficial English translation of the Tax Code of the Republic of Tajikistan, adopted by Resolution of the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan on 3 November 2021 (No. 549) and approved by Resolution of the Majlisi Milli on 17 December 2021 (No. 217). The report states the Tax Code entered into force on 1 January 2022 (excluding Chapter 33, which entered into force on 1 January 2023) and has been amended by Laws No. 1867 of 18.03.2022, No. 1934 of 24.12.2022, No. 1956 of 15.03.2023, No. 2000 of 13.11.2023, No. 2066 of 20.06.2024, No. 2143 of 11.02.2025, Nos. 2158–2161 of 15.04.2025, and No. 2168 of 14.05.2025. The report states the value-added tax (VAT) rate is set at 14 percent from 1 January 2024 to 31 December 2026, and 13 percent from 1 January 2027. The report states the Code defines the organizational, legal and economic basis for the establishment, change, cancellation, calculation and payment of taxes, as well as relations between the state and the taxpayer. The report states that in cases of ambiguity or contradiction in tax legislation, decisions shall be made in favour of the taxpayer. The report states the General Part covers principles, subjects of tax relations, taxation system, and rights and obligations of taxpayers, including definitions for tax administration, special and general tax regimes, assets, fixed assets, tax arrears, grants, electronic taxpayers, dividends, humanitarian aid, bad debt, royalty, hospitality expenses, and commodity nomenclature.